Issuance of Password corresponding to the new provisional ID issued to the petitioner - case of petitioner is that Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration so as provided under Section 139 of GST Act read with Rule 24(1) of the CGST Rules, 2017 - Held that: - On inquiry made by the petitioner the petitioner has been informed on the GST Portal that the petitioner will not be allowed to deposit its tax and further to fil .....

and to deposit the due tax. It is further directed that the concerned respondent authority will allow the petitioner to complete migration to GST upon the receipt of such password as such issued to the petitioner company, in accordance with law.
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Petition allowed - decided in favor of petitioner. - Writ Tax No. 702 of 2017 - Dated:- 11-10-2017 - Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C.,A.S.G.I. ORDER Heard S .....

unter affidavit as there is no disputed facts involved in the present case. The brief facts of the case are that the petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing health care services. The petitioner company is also engaged in the business of supplying taxable goods and services. The petitioner company was registered as a Trader under the provisions of U.P. Trade Tax Act since 15.9.1997. The said registration under the U.P. Trade T .....

oviding an ID and a Password to the existing dealers and migrating them from existing TIN numbers to new GST numbers. The Commercial Tax Department of the State of U.P. has issued the letter to the petitioner on 9.12.2016 by which the petitioner has been allotted a provisional ID and a Password for migration to the GSTN. The said letter dated 9.12.2016 indicates that the PAN mentioned against the petitioner was being AAFPL6351C. The aforesaid PAN number was not the PAN number of the petitioner c .....

e PAN details on the website of the Commercial Tax Department, State of U.P. It is stated by the petitioner that on 4.3.2017, the petitioner updated its PAN details on the website of the Commercial Tax Department, State of U.P. and the same was acknowledged by the Commercial Tax Department by issuing a receipt dated 4.3.2017 itself. The petitioner has made a complaint, with the Commercial Tax Department, State of U.P., for re-issue of GST provisional ID and Password with the correct PAN. Accordi .....

ID. As mentioned, the petitioner thereafter has checked its registration status on the GST Website and from there it is found that the same has been issued being the provisional ID with the correct PAN number. According to the petitioner the number of the provisional ID has been mentioned as 09AAACU4178N1ZQ. The grievance of the petitioner is that till date though the provisional ID has been issued but the petitioner has not been issued a password corresponding to the provisional ID which has be .....

July 2017. The request of the petitioner appears to have been processed and therefore, an automatic email was received by the petitioner in which it has been stated that the request of the petitioner had been received and assigned a request ID of SR 1133968. It is further stated in the reply that the issue reported upon by the petitioner was being worked on and update would be provided to the petitioner shortly. According to the petitioner that even after the aforesaid assurance till date the pe .....

Act provides the procedure for migration of existing tax buyers. For ready reference the provisions of Section 139 which came w.e.f. 22.6.2017 is quoted hereinbelow : "Section-139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final ce .....

e to registration under section 22 or section 24." Rule 24 (1) of CGST Rules, 2017 provides the migration of persons registered under the existing law. For ready reference Rule 24(1) (a) and 24(1)(b) and the proviso of the said Rule 24 is quoted hereinbelow : "Rule-24. (1)(a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, .....

son who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act." According to the petitioner the petitioner is unable to complete the process of migration under the GST Act and CGST Rules mentioned hereinabove. The petitioner's contention is that without a provisional ID and a Password corresponding to the correct PAN number of the petitioner company, the petitioner .....

petitioner company is also unable to access the various online services which are available on the GST website. According to the petitioner the petitioner company is doing its regular business after the enforcement of the GST Act and after getting its provisional ID while rendering health care services and other taxable supply of goods and services. It is submitted by the counsel for the petitioner that in order to get the benefit of input credit by the tax paid by it on its purchases and its sa .....

dealer cannot submit any return in form GSTR 3-B, GSTR-1 as also cannot deposit its tax. According to the petitioner there is no fault of the petitioner company for the provisional ID and Password corresponding to the provisional ID not being issued to the petitioner by the GST Network/ concerned respondent authority. Though the petitioner is approaching the appropriate authorities by requesting and writing the letters for supplying of the password well within the due date for filing its return .....